http://m.mlb.com/news/article/259650658/mlb-qualifying-offer-rules-explained/ Not third round pick. Their Third overall pick if they received revenue sharing. If they exceeded the luxury tax threshold, signing team would lose second and 5th pick. So first pick is protected but first round comp pick could be the second pick, and the second round pick might be forfeited. A team that fell in between loses second overall pick and 500k in international draft pool. The penalty is less severe than previous, but not trivial. For players around that 50 mil contract range with a QO at 17.4 mil, it might serve to suppress Cobb or Lynn’s value a bit. I’d be supportive of Falvine signing Cobb, or Lynn, or both. Being a recipient of revenue sharing it will impact the Twins less if they do exceed 50 mil and the second signing would forfeit their third best pick after their previous third best is forfeited. Or maybe they can sign one or both for 4 years 49 mil or less, maybe one would sign 3 years 40 mil. Cobb and Lynn are both 30, 3 years would leave them 33 when they go after their next contracts. 3 years of Gold Glover Buxton begins them and still having career horizon in front of them could be enticing. Pipe dream maybe.... but maybe not